# The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008, Regulation 12: Requirement to deliver auditor’s report on accounts and reports


In section 444(2) of the 2006 Act (filing obligations of company subject to small companies regime: duty to deliver auditor’s report), for “those accounts (and on the directors’ report)” substitute “the accounts (and any directors’ report) that it delivers”.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806228/regulation/12 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.